Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?

This study examines the role of tax avoidance on firm’s earnings management for a sample of 149 listed public firms in Malaysia over 2009 – 2013. Beneish M-score is used to measure the earnings management and effective tax rate to measure the tax avoidance. After controlling firm size, growth, le...

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Bibliographic Details

Main Authors:	Mohd Razali, Mohd Waliuddin, Pong, Xiang Yi, Brahmana, Rayenda Khresna, Akmal Hisham, Tak
Format:	Article
Language:	en
Published:	Human Resource Management Academic Research Society 2019
Subjects:	H Social Sciences (General)
Online Access:	http://ir.unimas.my/id/eprint/24562/3/Malaysian%20Listed%20Firm%E2%80%99s%20Tax%20Avoidance%20%28abstract%29.pdf http://ir.unimas.my/id/eprint/24562/ http://hrmars.com/hrmars_papers/Malaysian_Listed_Firm’s_Tax_Avoidance_Another_Earnings_Management_Strategy.pdf
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